Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 46'440
Direct Federal Tax
- CHF 193
Cantonal tax
- CHF 3'304
Communal tax
- CHF 1'682
Church tax
- CHF 302
Contributions to OASI, DI, APG
- CHF 2'461
Unemployment insurance
- CHF 511
Non-occupational Accident Insurance
- CHF 186
Pension fund contributions
- CHF 1'067
Total tax
- CHF 9'706
Net pay
* CHF 36'734
Marginal tax rate
31.4%
Average tax rate
20.9%
79.1%
Net pay
20.9%
Total tax
Total tax
Net pay
Summary
If you make CHF 46'440 a year living in the region of Bern, Switzerland, you will be taxed CHF 9'706. That means that your net pay will be CHF 36'734 per year, or CHF 3'061 per month. Your average tax rate is 20.9% and your marginal tax rate is 31.4%. This marginal tax rate means that your immediate additional income will be taxed at this rate. For instance, an increase of CHF 100 in your salary will be taxed CHF 31.40, hence, your net pay will only increase by CHF 68.60.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 686 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'430 of net incomes.
NOTE* Withholding is calculated based on the Bern tables of Switzerland, income tax. For simplification purposes some variables (such as marital status and others) have been assumed. This document does not represent legal authority and shall be used for approximation purposes only.